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Auckland ... 109 schools, with 1,761 pupils ... £5 10 Taranaki ... 12 „ „ 214 „ ... 414 0 Wanganui ... 15 „ „ 223 „ ... 4 4 0 Wellington ... 17 „ „ 250 „ 518 0 Hawke's Bay ... 11 „ „ 176 „ ... 418 0 Marlborough ... 16 „ 195 Nelson ... 37 „ 615 „ 414 0 Grey ... 9 „ „ 127 „ ... 513 0 Westland ... 11 „ „ 158 ... 5 12 0 North Canterbury 30 „ „ 541 „ 711 0 South Canterbury 12 „ „ 207 „ 5 6 0 Otago ... 39 „ „ 716 „ ... 513 0 Southland ... 28 „ 525 „ ... 5 9 0 In a calculation made a few months ago for another purpose I found that the average cost of maintenance (salaries and incidental expenses) of schools of not more than 50 pupils each (average attendance) was £5 lis. 7d. each at the end of last year. It appears, therefore, that schools of between 25 and 50 each are rather more costly (in proportion to numbers) than the very small ones. The reason of this is that many of the very small schools are "aided" schools, and that they receive aid in many cases limited to the Government capitation allowance, whereas a regularly constituted district school has a teacher paid according to the Board's scale of salary, and the salary is generally in excess of the amount derived from the capitation grant for the attendances at any small school. Last year the cost of maintenance of all schools was £3 16s. Bd. for each pupil. At the same time the cost was only £3 6s. lOd. in schools of more than 50 each. In schools of more than 100 each (included in the statement of those of more than 50) the cost was £3 3s. 6d. The regulations for payments by Boards on account of schools of less than 25 each are as follows: — Auckland : Incidentals, £7 a year. Grants to aided schools not exceeding Government capitation (£4). Salary—for under 20, at £4 capitation; for 20 to 24, £110 (for women, £100). New Plymouth : Salary at £4 ss. (capitation), and 10s. (capitation) for incidentals. Wanganui: Salary at £4 55., provided the district gives a satisfactory supplement. The capitation for incidentals appears to be about 3s. 6d. Wellington : Salary, £100. Incidentals, £8 (a school). Hawke's Bay : Subsidy to a school—under 20, £4 10s. (capitation) for a certificated teacher, £4 for an uncertificated; for 20 to 24 children, £90 to £98. Incidentals, about 9s. (capitation). Marlborough : Not known. Nelson : No scale. Grey: Under 15 pupils, capitation of £4 10s.; 15 to 22 inclusive, £90; 23 and 24, £92 and £96. Incidentals, a sum of £6 10s. Westland :15 and under, capitation of £5 ; 16, £75 ;17 to 24, £76105. to £108. Incidentals, a sum of £5. North Canterbury: Under 20, £6 a head for a master if certificated, or £4 10s. for a mistress, on condition that salary is made up to £100 for a master or £70 for a mistress by local contributions. For schools above 19, £128. In some schools there is a sewing-mistress at £12. Apparently no scale for incidentals ; present rate about 16s. South Canterbury : Under 25, from Board, £5 a head for certificated master; £4 10s. for master uncertificated, or certificated mistress; £4 for uncertificated mistress, with local addition varying from £5 to £19, £5 being the addition when there are 24 children, with £1 added for every defect of one in the number, the limit being £19 when there are only 10 children. Incidentals, a capitation of 10s. Otago: Below 20, a subsidy not exceeding the Government capitation, and conditional on salary being made up to £100 for a master or £70 for a mistress. For 20 to 24 pupils, £124 for a master or £85 for a mistress, both subject to a deduction of £20 if the teacher has no certificate. Incidentals, for a school of 20 to 24, a sum of £15. Southland : Below 25, a subsidy for a school below 25, on condition of salary being made up to £100. It is found impracticable to enforce this condition. The Board's Secretary informs me that the subsidy is £3 10s. or £4 a head. The incidentals come to about 10s. a head. A "supplementary scale of salaries" shows that for an average of 20 the salary is £100, increasing by an addition of £6 a pupil to £124 for 24 children. I find that the average salary per pupil in schools under 24 is about £5. Can you supply in a tabulated form the regulations or the scales according to which salaries are paid by the several Boards ?—lt seems to me impracticable to make one table that should exhibit a number of systems characterized by the diversity that is apparent on a comparison of the several scales now in use. The preceding answer shows how difficult such a task would be, even if limited to the smaller schools; extended to schools of all sizes it becomes, I think, impossible. Instead of attempting to make a table, I beg to hand in copies of the scales of staff and salary for the following districts : Auckland, New Plymouth, Wanganui, Wellington, Hawke's Bay, Grey, Westland, North Canterbury, South Canterbury, Otago, and Southland. Can you propose a scale of staff and salaries that you think might be adopted and made to apply to the whole country ?—Since I gave my opinion in favour of the adoption of a scale of that kind, offered to submit a scheme that I prepared in 1881, and proposed to prepare another better adapted to the present time, such changes have been made in the principles on which grants from the Treasury are to be paid, and such a great reduction in the income of Boards has been

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